CORRESP

DONEGAL GROUP INC.

1195 River Road

Marietta, Pennsylvania 17547

August 27, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

  Re:

Donegal Group Inc.

      

File No.: 333-226957

      

Registration Statement on Form S-3

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, Donegal Group Inc., or the Company, requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-226957) be accelerated to 11 a.m. on Tuesday, August 28, 2018, or as soon thereafter as practicable.

 

Sincerely,

 

DONGAL GROUP INC.

By:   /s/ Jeffrey D. Miller
 

Jeffrey D. Miller,

Executive Vice President and Chief Financial Officer